Note 28 - Capital Management

The Company endeavors to optimize debt and equity balance and provide adequate strength to the balance sheet. The Company monitors capital on the basis of debt equity ratio.

Note 29 - Financial Risk Managem

The Company's activities expose it to credit risk

Credit risk management

Credit risk arises from credit exposure to customers (including receivables and deposit), loans and other financial assets. The Company perform credit evaluation and defines credit limits for each customer/counter party. The Company also continuously reviews and monitors the same.

The provision for doubtful debts or provision for impairment of investments etc. is made on case to case basis, based on the information related to financial position, past history, and other relevant available information about the counterparty.

Discloser of Fair Value

(ii) hierarchy

The Company has no such the fair value of investment property (as measured for disclosure purposes in financial statements) is based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 at the end of the reporting period.

Discloser of revaluation of its Property, Plant and

(iii) Equipment (including Right-of-Use Assets)

The Company has no any revaluation of its PPE is based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 at the end of the reporting period.

Discloser of revaluation of its

(iv) intangible assets

The Company has no any revaluation of its Intangible Assets is based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 at the end of the reporting period.

Discloser of Loans or Advances granted to Promoters,

(iv) Directors, KMPs and the related parties (a)

Repayable

on

demand;

Capital-

work-in

Progress

(vi) (CWIP) :-

The Company has no such Capital-work-in Progress (CWIP) at the end of the reporting period.

Details of

Benami

Property

(vii) held :-

The Company has not hold any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder, at the end of the reporting period.